Court : Kolkata
Decided on : Jul-31-2003
Reported in : 2004(172)ELT310(Cal)
..... respondent herein submitted two refund applications amounting to rs. 3,53,268/- and rs. 2,78,124/- to the assistant commissioner of central excise, khardah division, under section 11b of the central excise act, 1944. the said refund claims arose out of a dispute regarding classification of 'hose pipe' manufactured by the as-sessee company and sold to the indian railways during .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-05-2003
Reported in : 2004(2)CHN309
..... cit is empowered to retain, or hire or lease or sell or exchange or otherwise dispose of, any land vested in or acquired by them under the said act of 1911. sub-section (2) provides for the procedure for such disposal. in case board decides to sell any land, it shall give notice by advertisement in local newspapers and shall offer ..... the division bench allowed the appeal of the appellant and inter alia, held that the appellant was entitled to exercise his right of pre-emption under section 81(2)(b) of the said act of 1911. in the other appeals the division bench set aside the decree for specific performance by allowing the appeal holding that the appellant was entitled to ..... bench. we have carefully examined the decision of the division bench. such contention of the appellant does not find support from the said two judgments. under section 81(2)(b) of the said act of 1911, cit was bound to offer the plot to the original owner at a rate to be fixed by the board. such right was only recognized .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Aug-06-2003
Reported in : (2003)87ITD653Cal
..... major portion of the tax deducted at source was refunded to the assessee-company. subsequently, the cit in exercise of his power under section 33b of the 1922 act (corresponding to section 263 of 1961 act) revised the order of the ito and took the view that at least 75 per cent of the technical fee earned by the assessee ..... was pointed out that in that case the assessee had accepted levy of tax @ 5 per cent. however, when the cit initiated action under section 33b of the it act, 1922, corresponding to section 263 of the it act, 1961, the assessee challenged such action on the ground that the sum receivable by it was not per se taxable in india. the supreme ..... before us, including the issue as to whether a non-statutory 'no objection certificate' issued by the ao can at all be subject-matter of revision under section 263 of the act. in the light of our findings above, this and remaining grounds of appeal become infructuous. we, accordingly, refrain from making any observations on merits of the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-08-2003
Reported in : (2004)1CALLT197(HC),2004(1)CHN1
..... 9 praying for setting aside the ex parte dismissal of the suit as rejected on the ground of default. now the second question namely by amendment act of 1976, when section 141 was amended and by way of explanation it was provided that a proceeding under order ix rule 9 would be considered as miscellaneous proceeding and provisions ..... same as original miscelleneous civil proceeding and the same has not been accepted as 'miscellaneous proceeding' being an original civil proceeding in terms of explanation of section 141 as incorporated by amendment act of 1976.19. the single bench of gauhati high court in the case anil chandra roy and ors. (supra) relied the said full bench decision ..... wakeling. also see state of orissa v. titagarh paper mills co. ltd. we are of the opinion that in view of the clear provisions of section 7(2) of the criminal law amendment act, 1952 and articles 14 and 21 of the constitution, these directions were legally wrong.'in moore (supra), lord goddard, c.j. at page 272a .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Aug-14-2003
Reported in : (2004)88ITD35Cal
..... by m/s. imkemex india ltd. to the appellant is mesne profit.16. the term 'mesne profit' is not defined under the income-tax act, 1961. the said term is defined under civil procedure code. section 2(12) of c.p.c. as under:- 'mesne profits' of property means those profits which the person in wrongful possession of such property ..... earned profit or the profits which might have with ordinary diligence been received by the licensee, the amount could be termed as mesne profit with in the definition of section 2(12) of c.p.c. the ld. departmental representative further submitted that if at all the licensee was in wrongful possession of the property on account of ..... it was further contended that the amount received by the assessee under the consent decree does not fall within the definition of mesne profit. our attention was invited to section 2(12) of cpc which defines mesne profit to be a profit which a person in wrongful possession of that property actually received or the profits which might, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Aug-14-2003
Reported in : (2004)267ITR61(Kol.)
..... the compensation paid by m/s imkemex india ltd. to the appellant is mesne profit.16. the term 'mesne profit' is not defined under the it act, 1961. the said term is defined under cpc. sec, 2(12) of cpc is as under : "'mesne profits' of property means those profits which the person in wrongful possession of such property ..... earned profit or the profits which might have with ordinary diligence been received by the licensee, the amount could be termed as mesne profit within the definition of section 2(12) of cpc.the learned departmental representative further submitted that if at all the licensee was in wrongful possession of the property on account of breach of ..... was further contended that the amount received by the assessee under the consent decree does not fall within the definition of mesne profit. our attention was invited to section 2(12) of cpc which defines mesne profit to be a profit which a person in wrongful possession of that property actually received or the profits which might .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-20-2003
Reported in : (2004)1CALLT378(HC)
..... persons is not within those territories.16. now in the constitution of india there is no definition of cause of action and as such we are to rely upon section 20 of the code of civil procedure which runs as follows. other suits to be instituted where defendants decide or cause of action arises.20. subject to the ..... excise, shillong, 1974 cal lj 27. in that case, the petitioners challenged the notifications under item 3(1) of the first schedule, to the central excise and salt act, 1944. by the said notifications, the central government classified the tea gardens into five zones for the purpose of levying excise duty at varying rates on tea produced at the ..... by thedeputationists until further orders of the court. the liberty is given to theparties to mention for early hearing immediately after completion of theaffidavits.4. all parties to act on a sign xerox copy of the minutes of this order on usual undertaking.5. on behalf of the petitioner affidavit of service was filed which was affirmed on .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-26-2003
Reported in : 2004(1)CHN97
..... however, we examine that aspect of the case we may first consider the scope of the tribunal's jurisdiction in cases of retrenchment arising under section 25-f of the act.'46. supreme court in shamaprashant raje v. ganpatrao, : air2000sc3094 of the reported decision observed, inter alia, as follows:'......... undoubtedly, in a ..... on record before us it is quite clear the appellant was involved in misappropriation of the society's funds. the proceedings initiated under section 88 of the act went up to the maharashtra co-operative tribunal and after contest by the parties, the tribunal held the appellant guilty of certain charges involving ..... hindustan tin works (pvt.) ltd., : (1978)iillj474sc . this court held in jitendra singh rathor v.baidyanath ayurved bhawan ltd., : (1984)iillj10sc that under section 11a of the act advisedly wide discretion has been vestedin the tribunal in the matter of awarding relief according to circumstancesof the case. in hindustan steels ltd., rourkela v. a.k. .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-27-2003
Reported in : 2004(1)CHN498
..... suit relating to or arising out of its affairs relating to management of a corporation cannot be maintained. a 'corporation' under the companies act has been defined in section 2(7) of the companies act to include companies. agm and egm of a company are held for the purpose of constitution of the board, which manages the company. ..... , the ordinary meaning of the word is to be given to it. the ordinary meaning is to be found in the companies act. section 2(7) of the companies act while defining corporation includes companies. therefore, the competence/jurisdiction of city civil court excludes matters referred to clause (ii) relating to companies.15. this question ..... on the basis of the receipt of the intimation/information as pleaded in paragraph 14 of the plaint.14. that apart, sub-section (2) of section 5 of the city civil courts act prescribes that subject to sub-sections (3) and (4), the city civil court shall have jurisdiction in respect of proceedings of the value mentioned therein. sub .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-27-2003
Reported in : [2005(104)FLR113],(2004)IIILLJ25Cal
..... or minerals. upon going through the west bengal minor minerals rules, 1973, i find that the same is a child of the mines and minerals (regulation & development) act, 1957. section 3(e) gives a definition of 'mines or minerals' which is as follows:'minor minerals' means building stones, gravel, ordinary clay, ordinary and other than sand ..... this court is that whether a brick field controlled under the west bengal minor minerals rules, 1973 is a factory as per the definition of section 2(m) of the factories act, 1948 or not. the contention of the learned counsel appearing for the petitioner is that the brick fields are being run for a particular ..... year concerned. in such case, such seasonal operation of brick field cannot be construed as factory under the factories act, 1948. therefore, no notice etc. by the government under section 6 and/or section 7 of the factories act, 1948 be applicable. according to him, mines and minerals are being totally controlled by the west bengal minor minerals .....
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